Section 54 of the CGST Act, 2017 – Refund —Limitation period -- The petitioner challenged the order in Appeal dated 12th July, 2021, whereby, the Appeal filed for refund claimed under Section 16 of the IGST read with Section 54 was rejected. The Appeal was rejected on the ground on Limitation. The counsel for the respondent submitted that the petitioners have not made any submission before the Appellate Authority with regard to the orders passed by the Hon’ble Supreme Court. The court observed that in terms of the Supreme Court orders, the period from 15.03.2020 till 28.02.2022 stand excluded in computing the period prescribed for limitation. Accordingly, the Appeal filed by the petitioners shall have to be considered within the period of limitation.

Held that:- The Hon’ble High Court set aside the impugned order and remanded the matter back to the respondent No.2, for fresh consideration in accordance with law.